Part 1 Taxpayer Data, Residency and Special Filing Situations question: return using an ITIN

Part 1Taxpayer Data, Residency and Special Filing Situations

Marta files a 2025 return using an ITIN. Her two children have valid SSNs. Which credit is she barred from claiming because of her ITIN?

A The foreign tax credit
B The credit for other dependents
C The earned income credit
D The child and dependent care credit

Show the answer and explanation

Answer: C. The earned income credit

The earned income credit requires the taxpayer (and spouse, if filing jointly) to have an SSN valid for employment issued by the due date of the return; an ITIN does not qualify. For 2025 the child tax credit also requires the taxpayer (or, on a joint return, one spouse) to have a valid SSN. The credit for other dependents, the foreign tax credit and the dependent care credit can be claimed with an ITIN if the other rules are met. Source: IRC 32(c)(1)(E), 32(m); Pub. 596 (2025), Rule 2; 2025 Form 1040 instructions. Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Assuming an ITIN holder cannot claim any credit.

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